Which of the following statements is (are) true for both gratuitous and testamentary transfers?

A) A unified credit of up to $1 million reduces the tax on any transfer. B) An annual exclusion offsets any transfer up to $13,000. C) An election can be made to split a transfer between spouses. D) A charitable and a marital deduction are allowed in computing the taxable transfer. E) All of the choices are true.